Advance Certification: Reconciling the Premium Tax Credit

ACA Tax Training Webinar Series, Tax Year 2018

As part of the ACA tax training webinar series for VITA/TCE volunteers presented on November 13, 2018, this webinar explains how to reconcile the premium tax credit, which provides significant financial assistance to low- and moderate-income families who purchased coverage in the marketplace. This is an advance ACA certification topic for VITA and TCE volunteers.

This webinar series is designed to help VITA/TCE sites and other volunteer tax preparers understand the ACA components of a tax return in order to assist low-income tax clients for the 2018 tax season.

Presentation Slides

↓ View presentation slides (PDF)

↓ Download PowerPoint presentation slides (PPT)

Watch the Webinar

Overview of What’s Covered

Premium Tax Credit Rules and TaxSlayer

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  • Eligibility criteria for PTC
  • Form 8962: Reconciling the PTC
  • Form 1095-A
  • Repayment of APTC
  • Income below 100% FPL
  • Entering Form 1095-A in TaxSlayer

Complex Form 1095-A Issues

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  • I thought I would file jointly, but I’m Married Filing Separately
  • Multiple Forms 1095-A
  • Failure to pay premiums
  • Only Column A of Form 1095-A is completed
  • Overlapping coverage

Review Tips

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  • Preview the return
  • Form 8962 review
  • If there is a repayment of APTC
  • Failure to reconcile




Additional Resources

VITA/TCE Basic Certification: Exemptions and the Individual Mandate | View webinar

Premium Tax Credits Tips and Tricks (TY2017) | View resource

Resources for Volunteer Tax Preparers | View resources